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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45D-4: Lodging establishments.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES

The tax imposed by § 10-45D-2 on any lodging establishment applies only to the gross receipts from the rental of rooms by a lodging establishment.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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